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Important notes:

English translation for convenience purposes only General data format is "TEUR" (Euro thousands), i.e. TEUR 1.000 = EUR 1.000.000 or EUR 1 million

MS INDUSTRIE AG

Extracts from the Group´s Interim Management Report as of June 30, 2023

Consolidated Financial Statements as of June 30, 2023 - Overview of key figures

MS Industrie Group, according to IFRS, unaudited, in TEUR

Balance sheet key figures

Total assets

Equity and non-controlling interests Equity ratio (%)

Trade receivables

Liquid funds (Cash and cash equivalents ./. Current accounts)

Net working capital (Inventories + Trade receivab. ./. Trade payables)

Cashflow key figures

Cashflow from operating activities

Cashflow from investing activities

Cashflow from financing activities

Income statement key figures

Revenues

Other operating income

Cost of materials (incl. changes in inventories)

Gross profit

Personnel expense

Other operating expense and IFRS 9

Earnings before interest, taxes, depreciation and amortisation (EBITDA)

Depreciation and amortisation expense

Operating Profit (EBIT)

Finance costs, net

Profit before income tax (EBT)

Profit for the period after non-controlling interests (EAT) Consolidated earnings per share in EUR

31.12.2022

30.06.2023

210.543

216.626

71.703

75.465

34,1%

34,8%

30.701

39.793

-27.796

-26.511

62.868

64.936

1. Hj. 2022

1. Hj. 2023

-465

9.679

978

-1.930

-4.150

-6.464

1. Hj. 2022

1. Hj. 2023

97.023

125.780

2.744

1.406

48.959

64.515

50.808

62.671

27.507

29.725

13.273

19.510

10.028

13.436

5.804

6.229

4.224

7.207

-1.157

-1.872

3.067

5.335

2.537

4.050

0,08

0,14

Total revenues

Operating Profit

in TEUR

(EBIT) in TEUR

140.000

120.000

100.000

80.000

60.000

40.000

20.000

0

8.000

7.000

6.000

5.000

1. Hj. 2023

4.000

3.000

1. Hj. 2022

2.000

1.000

0

1. Hj. 2023

1. Hj. 2022

MS Industrie AG, München

Consolidated balance sheet as at June 30, 2023, unaudited

30.06.2023

31.12.2022

(Unaudited)

(Audited)

TEUR

TEUR

ASSETS

Intangible assets

3.263

2.658

Property, plant and equipment

29.118

27.615

Investment property

21.600

21.857

Right of use-assets according to IFRS 16

38.463

39.258

Investments

3.386

3.386

Investments in associates

1.191

1.305

Deferred income tax assets

4.958

5.326

Other non-current financial assets

9.455

9.828

Other non-current assets

264

258

Non-current assets

111.698

111.491

Inventories

43.518

40.233

Trade receivables

39.793

30.701

Cash and cash equivalents

3.155

2.347

Income tax assets

135

178

Contract assets

13.799

18.847

Other current financial assets

1.636

4.031

Other current assets

2.892

2.715

Current assets

104.928

99.052

TOTAL ASSETS

216.626

210.543

EQUITY AND LIABILITIES

Ordinary Shares (30.00 million shares less 30.789 treasury shares)

29.969

29.936

Share premium

7.585

7.592

Statutory reserve

439

439

Retained earnings

4.014

3.985

Other reserves

5.182

5.525

Consolidated profit

28.276

24.226

Equity

75.465

71.703

Non-current Borrowings

10.374

8.882

Provisions for pensions and similar obligations

511

535

Other non-current financial liabilities

30.063

30.253

Non-current income tax liabilities

5.973

5.973

Other non-current liabilities

1.405

1.469

Non-current provisions and liabilities

48.326

47.112

Current Borrowings

38.914

43.567

Trade payables

30.342

25.742

Current income tax liabilities

164

0

Current accruals

1.030

990

Contract liabilities

1.832

1.171

Other current financial liabilities

11.144

9.500

Other current liabilities

9.409

10.758

Current provisions and liabilities

92.835

91.728

TOTAL EQUITY AND LIABILITIES

216.626

210.543

Appendix 1 of 4

EXTRACTS from the group´s interim management report as of June 30, 2023

MS Industrie AG, Munich

Consolidated income statement for the period 01.01-30.06.2023, unaudited

01.01. - 30.06.2023

01.01. - 30.06.2022

Deviation

(Januar - June 2023)

(Januar - June 2022)

Jan.-June 23 - Jan.-June 22

"Six Months"

absolut

prozentual

Revenues

125.780

97.023

28.757

+30%

Changes in inventory of work in process and finished goods

766

3.051

-2.285

-75%

Other income

1.406

2.744

-1.338

-49%

Total income

127.952

102.818

25.134

+24%

Cost of materials

65.281

52.010

13.271

+26%

Personnel expense

29.725

27.507

2.218

+8%

Depreciation and amortisation expense

a) Depreciation of property, plant and equipment,

investment property and amortisation of intangible assets

6.229

5.804

425

+7%

Other expense

19.510

13.273

6.237

+47%

Total expenses

120.745

98.594

22.151

+22%

Operating Profit

7.207

4.224

2.983

+71%

Finance costs, net

-1.758

-1.041

-717

-69%

Share of profit of investments acc. for using the equity method

-114

-116

2

+2%

Profit before income tax

5.335

3.067

2.268

+74%

Income tax expense

1.285

530

755

+142%

Profit for the period

4.050

2.537

1.513

+60%

attributable to

owners of the parent

4.050

2.537

1.513

+60%

4.050

2.537

1.513

+60%

Consolidated earnings per share, in EUR

basic, after non-controlling interests

0,14

0,08

diluted, after non-controlling interests

0,14

0,08

Number of shares, average weighting

basic

29.959.615

29.934.033

diluted

29.959.615

29.934.033

Appendix 2 of 4

XTRACTS from the group´s interim management report as of June 30, 2023

MS Industrie AG, Munich, Consolidated statement of comprehensive income for the 1st half of the financial year 2023, unaudited

01.01. - 30.06.2023

01.01. - 30.06.2022

(Januar - June 2023)

(Januar - June 2022)

"Six Months"

Profit for the year

4.050

2.537

Items that may be subsequently reclassified to profit or loss

Currency translation differences

-310

615

-310

615

Items that will not be reclassified to profit or loss

Remeasurements of post employment benefit obligations

-49

-20

Change in value of financial assets (IFRS 9)

0

-2

Income taxes recorded in other comprehensive income

16

-73

-33

-95

Other comprehensive income for the period, net of tax

-343

520

Total comprehensive income for the period

3.707

3.057

attributable to owners of the parent

3.707

3.057

3.707

3.057

Appendix 3 of 4

EXTRACTS from the group´s interim management report as of June 30, 2023

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MS Industrie AG published this content on 24 August 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 24 August 2023 14:19:08 UTC.